Optimal Commodity Taxation and Redistribution within Households

被引：3

作者：

Bargain, Olivier ^{[1
,2
]}

Donni, Olivier ^{[3
,4
]}

机构：

[1] Aix Marseille Univ, Aix Marseille Sch Econ, CNRS, Marseille, France

[2] Aix Marseille Univ, EHESS, Marseille, France

[3] Univ Cergy Pontoise, THEMA, Cergy Pontoise, France

[4] Univ Cergy Pontoise, IZA, Cergy Pontoise, France

来源：

ECONOMICA | 2014年 / 81卷 / 321期

关键词：

COLLECTIVE HOUSEHOLD; MARRIAGE MARKET; INCOME TAXATION; CONSUMPTION; FAMILY; TAXES; RESOURCES; REFORMS; CURVES;

D O I：

10.1111/ecca.12055

中图分类号：

F [经济];

学科分类号：

02 ;

摘要：

Using a collective model of consumption, we characterize optimal commodity taxes aimed at targeting specific individuals within the household. The main message is that distortionary indirect taxation can circumvent the agency problem of the household. Essentially, taxation should discourage less the consumption of a certain group of goodsthose for which the slope of the Engel curves is larger for the targeted person.

引用

页码：48 / 62

页数：15

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